https://www.taxtmi.com/caselaws?id=422812 Exemption under Notification No. 12/2017-Central Tax (Rate) depends on strict satisfaction of the relevant entry's conditions. Examinations linked to a recognised education programme, with a specified curriculum and qualifications recognised by law, fell within Sl. No. 66(aa) and were exempt. Examinations for the Diploma in Home Science and GCC Type Steno did not establish the required Panchayat-linked educational function or a law-recognised qualification, so Sl. No. 5 exemption was denied. The departmental examination also did not meet either exemption entry and was not shown to fall outside supply on the ground claimed. The ruling was modified accordingly, granting exemption only for the qualifying examinations. en-us Thu, 12 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422812 Exemption under Notification No. 12/2017-Central Tax (Rate) depends on strict satisfaction of the relevant entry's conditions. Examinations linked to a recognised education programme, with a specified curriculum and qualifications recognised by law, fell within Sl. No. 66(aa) and were exempt. Examinations for the Diploma in Home Science and GCC Type Steno did not establish the required Panchayat-linked educational function or a law-recognised qualification, so Sl. No. 5 exemption was denied. The departmental examination also did not meet either exemption entry and was not shown to fall outside supply on the ground claimed. The ruling was modified accordingly, granting exemption only for the qualifying examinations. Case-Laws GST Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422812